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Refined by: Journal Title: Contemporary Accounting Research remove subject: Earnings remove
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1
Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom
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Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom

Contemporary accounting research, 2019-09, Vol.36 (3), p.1501-1539 [Peer Reviewed Journal]

CAAA ;2019 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12486

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2
Measuring Real Activity Management
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Measuring Real Activity Management

Contemporary accounting research, 2020-06, Vol.37 (2), p.1172-1198 [Peer Reviewed Journal]

CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12553

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3
The Switch‐Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters
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Article
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The Switch‐Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters

Contemporary accounting research, 2020-06, Vol.37 (2), p.917-944 [Peer Reviewed Journal]

CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12546

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4
Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language
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Article
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Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language

Contemporary accounting research, 2012-09, Vol.29 (3), p.845-868 [Peer Reviewed Journal]

2011 The Canadian Academic Accounting Association ;Copyright Canadian Academic Accounting Association Fall 2012 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/j.1911-3846.2011.01130.x

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5
Regulatory Oversight of Financial Reporting: Securities and Exchange Commission Comment Letters
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Article
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Regulatory Oversight of Financial Reporting: Securities and Exchange Commission Comment Letters

Contemporary accounting research, 2017-06, Vol.34 (2), p.1128-1155 [Peer Reviewed Journal]

CAAA ;2017 The Canadian Academic Accounting Association ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12297

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6
Readability of 10‐K Reports and Stock Price Crash Risk
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Article
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Readability of 10‐K Reports and Stock Price Crash Risk

Contemporary accounting research, 2019-06, Vol.36 (2), p.1184-1216 [Peer Reviewed Journal]

CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12452

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7
Does XBRL Adoption Constrain Earnings Management? Early Evidence from Mandated U.S. Filers
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Article
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Does XBRL Adoption Constrain Earnings Management? Early Evidence from Mandated U.S. Filers

Contemporary accounting research, 2019-12, Vol.36 (4), p.2610-2634 [Peer Reviewed Journal]

CAAA ;2019 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12493

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8
Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence
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Article
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Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence

Contemporary accounting research, 2013-12, Vol.30 (4), p.1344-1372 [Peer Reviewed Journal]

CAAA ;Copyright Canadian Academic Accounting Association Winter 2013 ;2013 The Canadian Academic Accounting Association ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/j.1911-3846.2012.01193.x

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9
Managers' Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases versus MD&A
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Article
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Managers' Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases versus MD&A

Contemporary accounting research, 2012-09, Vol.29 (3), p.804-837 [Peer Reviewed Journal]

2012 The Canadian Academic Accounting Association ;Copyright Canadian Academic Accounting Association Fall 2012 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/j.1911-3846.2011.01125.x

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10
The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks
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The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks

Contemporary accounting research, 2010-09, Vol.27 (3), p.855-888 [Peer Reviewed Journal]

2010 The Canadian Academic Accounting Association ;Copyright Canadian Academic Accounting Association Fall 2010 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/j.1911-3846.2010.01029.x

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11
An Incomplete Audit at the Earnings Announcement: Implications for Financial Reporting Quality and the Market's Response to Earnings
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Article
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An Incomplete Audit at the Earnings Announcement: Implications for Financial Reporting Quality and the Market's Response to Earnings

Contemporary accounting research, 2019-12, Vol.36 (4), p.2035-2068 [Peer Reviewed Journal]

CAAA ;2019 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12472

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12
Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors' Assessment of Going‐Concern Risk
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Article
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Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors' Assessment of Going‐Concern Risk

Contemporary accounting research, 2020-06, Vol.37 (2), p.1248-1289 [Peer Reviewed Journal]

CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12560

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13
Financial Statement Comparability and the Informativeness of Stock Prices About Future Earnings
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Article
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Financial Statement Comparability and the Informativeness of Stock Prices About Future Earnings

Contemporary accounting research, 2019-03, Vol.36 (1), p.389-417 [Peer Reviewed Journal]

CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12442

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14
Customer Concentration and Public Disclosure: Evidence from Management Earnings and Sales Forecasts
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Article
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Customer Concentration and Public Disclosure: Evidence from Management Earnings and Sales Forecasts

Contemporary accounting research, 2020-03, Vol.37 (1), p.131-159 [Peer Reviewed Journal]

CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12526

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15
Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Analysis
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Article
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Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Analysis

Contemporary accounting research, 2008-06, Vol.25 (2), p.499-531 [Peer Reviewed Journal]

2008 Canadian Academic Accounting Association ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1506/car.25.2.8

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16
Is Real Earnings Smoothing Harmful? Evidence from Firm‐Specific Stock Price Crash Risk
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Article
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Is Real Earnings Smoothing Harmful? Evidence from Firm‐Specific Stock Price Crash Risk

Contemporary accounting research, 2018-03, Vol.35 (1), p.558-587 [Peer Reviewed Journal]

CAAA ;2018 The Canadian Academic Accounting Association ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12353

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17
Non‐GAAP Earnings: A Consistency and Comparability Crisis?
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Article
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Non‐GAAP Earnings: A Consistency and Comparability Crisis?

Contemporary accounting research, 2021-10, Vol.38 (3), p.1712-1747 [Peer Reviewed Journal]

CAAA ;2021 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12671

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18
Does Earnings Quality Affect Information Asymmetry? Evidence from Trading Costs
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Article
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Does Earnings Quality Affect Information Asymmetry? Evidence from Trading Costs

Contemporary accounting research, 2013-06, Vol.30 (2), p.482-516 [Peer Reviewed Journal]

2012 The Canadian Academic Accounting Association ;Copyright Canadian Academic Accounting Association Summer 2013 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/j.1911-3846.2012.01161.x

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19
Enterprise Risk Management Program Quality: Determinants, Value Relevance, and the Financial Crisis
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Article
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Enterprise Risk Management Program Quality: Determinants, Value Relevance, and the Financial Crisis

Contemporary accounting research, 2013-12, Vol.30 (4), p.1264-1295 [Peer Reviewed Journal]

CAAA ;Copyright Canadian Academic Accounting Association Winter 2013 ;2013 The Canadian Academic Accounting Association ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/j.1911-3846.2012.01194.x

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20
Information Externalities along the Supply Chain: The Economic Determinants of Suppliers' Stock Price Reaction to Their Customers' Earnings Announcements
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Article
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Information Externalities along the Supply Chain: The Economic Determinants of Suppliers' Stock Price Reaction to Their Customers' Earnings Announcements

Contemporary accounting research, 2011-12, Vol.28 (4), p.1304-1343 [Peer Reviewed Journal]

2011 The Canadian Academic Accounting Association ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/j.1911-3846.2011.01092.x

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